Date: 20020612
Docket: A-216-00
Neutral citation: 2002 FCA 256
CORAM: ISAAC J.A.
NOËL J.A.
SEXTON J.A.
BETWEEN:
MAE EDMONDS, O/A A-1 LUMPERS
Applicant
and
THE MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR ORDER
(Delivered from the bench at Fredericton, NB, on June 12, 2002)
SEXTON J. A.
[1] In our view, it has not been shown that the Tax Court Judge committed any error in holding
that the lumpers were employees within the meaning of Section 6(g) of the Employment Insurance Regulations. It provides as follows;
6. Employment in any of the following employments, unless it is excluded from insurable employment by any provision of the Regulations, is included in the insurable employment:
(g) employment of a person who is placed in that employment by a placement or employment agency to preform services for and under the direction and control of a client of the agency, where that person is renumerated by the agency for the performance of those services.
[2] In particular the evidence, when considered in light of the assumptions relied upon by the
Minister, allowed the Tax Court Judge to conclude that the lumpers were placed in employment under the supervision of the shippers and were paid by the Applicant for the service which they provided.
[3] The Application will be dismissed with cost.
"Edgar J. Sexton"
J. A.
FEDERAL COURT OF APPEAL
NAMES OF COUNSEL AND SOLICITORS OF RECORD
DOCKET: A-216-00
STYLE OF CAUSE: MAE EDMONDS, O\A A-1 LUMPERS v. THE
MINISTER OF NATIONAL REVENUE
PLACE OF HEARING: Fredericton, New Brunswick
DATE OF HEARING: June 12, 2002
REASONS FOR ORDER: Sexton, J.A.
DATED: June 12, 2002
APPEARANCES:
Luc Elsliger FOR THE APPLICANT
Bernard Fontaine FOR THE RESPONDENT
SOLICITORS OF RECORD:
Stewart McKelvey Stirling Scales FOR THE APPLICANT
Barristers and Solicitors
601-644 Main Street
Blue Cross Centre
P. O. Box 28051
Moncton, NB
E1C 9N4
Department of Justice FOR THE RESPONDENT
Quebec Regional Office
Guy-Favreau Complex
200 René-Levesque Blvd. West
Montreal, Quebec
H2Z 1X4